SHRI SHAILESHBHAI BHA vs. ANGBHAI CHAVDA,BHAVNAGARVS.THE ITO, WARD-1 (4), , BHAVNAGAR

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ITA 78/RJT/2024Status: DisposedITAT Rajkot27 January 2025AY 2012-13Bench: DR. ARJUN LAL SAINI (Accountant Member), SHRI DINESH MOHAN SINHA (Judicial Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The ITAT noted that the assessee had filed the appeal inadvertently and that the ITAT Ahmedabad Bench had already adjudicated the matter in a separate appeal. Therefore, the ITAT found no reason to proceed with the current appeal.

What were the facts?

The assessee filed an appeal for Assessment Year 2012-13 against an order of CIT(A) which arose from an order of the Assessing Officer. The assessee later informed the bench that the appeal was inadvertently filed before the ITAT Rajkot Bench, as the correct jurisdiction lies with the ITAT Ahmedabad Bench.

What were the issues?

Whether the appeal was correctly filed before the ITAT Rajkot Bench, or if it was inadvertently filed, given that the matter was already adjudicated by the ITAT Ahmedabad Bench.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT

Before: DR. ARJUN LAL SAINI & SHRI DINESH MOHAN SINHA

For Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Hearing: 27/01/2025Pronounced: 27/01/2025

आदेश/Order Per Dr. Arjun Lal Saini, A.M Captioned appeal filed by assessee pertaining to Assessment Year 2012-13, are directed against order passed by Commissioner of Income Tax (Appeal), Order dated 18/12/2023, which in turn arises out of an order passed by Assessing Officer dated 26/12/2019 u/s 143(3) r.w.s. 147 of The Income Tax Act, 1961.

2.

The assessee by way of letter dated 13/12/2024 informs the Bench that the said appeal inadvertenly filed before ITAT, Rajkot Bench. However, correct jurisdiction lies with ITAT, Ahmedabad Bench. Assessee filed an appeal before the ITAT Ahmedabad Bench vide ITA-248/AHD/2024, which was disposed on 03/07/2024.The assessee submitted the copy of order dated 03/07/2024 and requested the bench to dismiss the appeal.

ITA-78/RJT/2024 (AY-2012-13) Shaileshbhai Chavda Vs. ITO Ward-1 Gandhidham.

3.

On the other hand, the Ld. Sr. DR for the revenue does not have any objection, if the assessee’s appeal is dismissed.

4.

We have heard both the parties and we note that assessee had filed appeal inadvertenly before ITAT, Rajkot Bench and we note that the correct jurisdiction lies with ITAT Ahmedabad Bench. Since, ITAT Ahmedabad Bench has already adjudicated the appeal of the assessee in ITA-248/AHD/2024. Therefore the present appeal of the assessee is dismissed.

5.

In view of the above, ITA-78/RJT/2024 is dismissed as withdrawn.

Order is pronounced in the open court on 27/01/2025

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